Florida League of Cities

Housing (Support) – Passed 

CS/SB 102 (Calatayud) creates the Live Local Act to address Florida’s affordable housing needs. The Act uses a combination of funding, tax credits, tax exemptions and land use controls to create incentives for affordable housing. 

Zoning and Land Use Controls and Local Government Requirements:

•For a 10-year period, the bill requires cities and counties to allow multifamily rental and mixed-use residential as allowable uses in any area zoned for commercial, industrial or mixed use if at least 40% of the units are affordable to income-eligible households for at least 30 years. For mixed-use projects, at least 65% of the total square footage must be used for residential purposes. The local government may not require the proposed project to obtain a zoning or land use change, special exception, conditional use approval, variance or comprehensive plan amendment for the height, densities and zoning authorized by the bill. 

oA local government may not restrict the height of an eligible project below the tallest currently allowed height for a commercial or residential development in the jurisdiction within 1 mile of the proposed project or three stories, whichever is higher.

oA local government may not restrict the density of an eligible project below the highest allowable density in the jurisdiction where residential development is allowed.

oApplications for eligible projects must be administratively approved by the local government with no further action by the governing body if the project satisfies applicable land development regulations and comprehensive plan requirements for mixed-use residential developments (other than height, density and zoning). 

oA local government must consider reducing parking requirements for eligible projects if the proposal is located within half a mile of a “major transit stop” (as defined by the local government).

oCities and certain counties with less than 20% of land zoned for commercial or industrial uses are only subject to these requirements for mixed-use developments (exclusively residential projects would not be eligible).

oRecreational and commercial working waterfront areas are exempt.

oThe proposed project must otherwise comply with applicable state and local laws. 

•Sections 125.01055(6) and 166.04151(6) currently authorize local governments to allow affordable housing developments on any parcel zoned residential, commercial or industrial, notwithstanding any other law to the contrary. The bill removes areas zoned residential from this provision. 

•Requires cities and counties, as well as independent special districts within local governments, to post annually an inventory of city- and county-owned lands appropriate for use as affordable housing on their websites. 

•Prohibits cities and counties from enacting rent control requirements. 

•Requires cities and counties to post on their websites policies for implementing state laws that require expedited processing of building permits and development orders. 

Tax Exemptions:

•Requires a new property tax exemption for newly constructed multifamily developments of over 70 affordable units that serve up to 120% AMI and do not have a Land Use Restriction Agreement with the Florida Housing Finance Corporation (FHFC); the exemption applies only to the affordable housing units.

•Authorizes cities and counties to implement additional property tax exemptions for developments that serve households at 60% AMI or below. Eligible projects must have at least 50 units and dedicate at least 20% of the units for affordable housing.

•Creates a new sales tax refund on building materials for affordable housing developments subject to an agreement with FHFC.

Funding and Tax Credits:

•Proposes $811 million for affordable housing programs, including $252 million for SHIP; $259 million for SAIL; $100 million for the Florida Hometown Hero Housing Program; $100 million for a competitive loan program for new construction projects that have not yet commenced construction and are experiencing verifiable cost increases due to market inflation; and up to $100 million for a new Live Local Tax Donation Program, whereby taxpayers can direct payments to the FHFC for use as SAIL funds in exchange for tax credits against corporate or insurance premium tax.

Effective date: July 1, 2023, except as otherwise specified. (Branch)